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Wednesday, May 13, 2026
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About OEPI
Research
Join
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About OEPI
Research
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HB 82: Report Card Changes for the 2021–22 School Year
Analysis of November 2025 School Levy Results
Analysis of Ohio Residential Property Taxes: A Balanced Approach to Reform
Ohio Economically Disadvantaged Cost Study
OEPI Analysis of Property Tax Provisions in the FY26–27 State Budget
Revenue Generated by Emergency & Substitute Levies
Impact of the Proposed Elimination of Inside Millage
OEPI Analysis of the Impact of Eliminating Inside Millage
Dr. Fleeter’s Testimony on HB 96 (Senate Education Committee)
Ohio Property Tax Trends (1975-2023)
State Share of Base Cost Funding FY99-FY19
Dr. Fleeter’s Testimony on HB 96 (House Education Committee)
Factors Behind the Transitional Aid Guarantee
OEPI Analysis of Administrator Data
OEPI Initial Analysis of Executive Budget K-12 Funding Proposal
OEPI Analysis of Cupp Report Administrator Data
OEPI Analysis of K-12 Budget Proposal
OEPI Review of Ohio School Finance Study
November 2024 School Levies Overview
OEPI’s Ohio Special Ed Cost Analysis
Ohio Property Tax Reappraisal Trends
FY24 vs FY25 State Foundation Funding Comparison
2003-2023 Ohio Property Tax Reappraisal Analysis
FY24 vs. FY25 School Funding Comparison
Testimony on Property Tax Review and Reform
Ohio School Funding Summary from FY11-FY24
Dr. Fleeter on 10WBSN’s Report on Ohio Sports Gaming Revenue
Dr. Fleeter’s Summary of Replacement Levy Utilization by Ohio School Districts (2014–2023)
Ohio Property Tax Trends (1975–2022)
OEPI HB 920: Updated Explanation
Ohio School Voucher Overview
Overview of Senate FY24–25 State Budget
Constructing an Adequate School Funding Formula
Summary of LSC HB 1 Fiscal Note
House Bill 1 Summary & Analysis
OEPI Economically Disadvantaged Student Cost Study
Ohio Gifted Education Incentives Study
Ohio Educational Service Center Cost Study
Ohio English Learner Cost Study
Ohio Gifted Funding Accountability Study
Ohio Special Ed Cost Study
New vs. Renewal Operating Levies (1994-2022)
FY22 Report Card Analysis
Overview of November 2022 Ohio School Levies
Solar Energy Property Taxes vs. PILOT for Energy Projects (PPT)
Solar Power Installation Property Taxes vs. PILOT Comparison
CAUV Formula Change Analysis
2003-2022 Levies by Election
New vs. Renewal and Replacement Operating Levies (1984-2022)
School Operating Levies (1976-2022)
School Operating & Capital Levy Totals, By Year (1984-2022)
Changes in Ohio School Funding & TPP Replacement (FY11–FY22)
Overview of May 2022 Ohio School Levies on the Ballot
Overview of the Ohio Senate’s FY22-23 School Funding Formula
The Central Importance of the DeRolph Rulings to School Funding in Ohio
HB 82 Report Card System Changes
Ohio Income Tax Changes and Equity (1972–2021)
HB 110 EdChoice Voucher Program Changes
HB 110 School Funding Formula Changes
Ohio School Funding Trends (FY11–FY21)
Ohio FY20 GRF Tax Revenue: COVID Impact & Recovery
Ohio Solar Energy & Impact on School District Revenues
House & Senate Bills Seek to Revise Ohio’s School Report Card
OEPI Testimony on HB 110 School Funding
Dr. Fleeter’s Testimony to the Senate Primary and Secondary Education Committee on HB 110.
Updated: COVID-19 Impact on Ohio GRF Revenues (FY20 & FY21)
2020 Ohio School Levy Summary & Analysis
HB 305 School Funding Plan Overview
EdChoice Voucher Program Update
OEPI President Message on OEPI’s Value
OEPI Property Trends Report (1975-2015)
Update: Appeal of Natural Gas Pipeline Values
Update on Ohio’s Controversial Territory Transfer Law
COVID-19 Impact on Ohio GRF Revenues (FY20 & FY21)
Supplemental Funding for Power Plant Districts
OEPI Officers Update
Appeal of Natural Gas Pipeline Values
Ohio’s Controversial Territory Transfer Law
2019 Ohio School Levy Summary & Analysis
Analysis of the Cupp-Patterson School Funding Proposal (HB 305)
OEPI Press Release on 20 Years of School Funding Post-DeRolph
20 Years of School Funding Post-DeRolph
OEPI Analysis of Ed Trust “2018 Funding Gaps” Report
OEPI Research Update: GRF Revenues, School Funding, and District Trends (2017)
House Finance Primary and Secondary Ed Subcommittee House Bill 49 Testimony
Analysis of HB 398 & SB 246 Changes to Ohio’s CAUV Formula
OEPI Research Update: GRF Revenues, Funding Formula Issues & School Levies (2016)
Community School Funding & Ohio Education Finance Trends
CS Deduction and the Gain Cap
Open Enrollment
FY16-17 GRF Tax Revenues
Casino & VLT Revenues
OEPI Value Added Newsletter Article
Senate Bill 208 Modifications to TPP Replacement Payments
2015 School Levy Update
FY 16-17 Guarantee & Gain Cap
Preliminary FY 15 Ohio Test Score Analysis
Video Lottery Terminal (VLT) Revenue Update
FY16-17 Phase-Out of TPP Replacement Payments
FY16-17 School Funding Components
Casino Tax Revenue Update
Budget Bill Changes Election Law
Transitional Aid Guarantee Analysis
School Funding Comparison & Analysis: FY15 vs. FY17 Plans
Recent Changes in Ohio Property Valuations
State/Local Share of Funding in FY14-15 as Proposed by the Governor and House for FY16-17
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